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VOGEL FERTILIZER CO. v. UNITED STATES

No. 69-78.

634 F.2d 497 (1980)

VOGEL FERTILIZER COMPANY v. The UNITED STATES.

United States Court of Claims.

August 13, 1980.

Attorney(s) appearing for the Case

Ronald C. Jensen, Omaha, Neb., for plaintiff; Kent O. Littlejohn, Omaha, Neb., attorney of record; Baird, Holm, McEachen, Pedersen, Hamann & Haggart, Omaha, Neb., of counsel.

Mary M. Abate, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser and Robert S. Watkins, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and BENNETT and SMITH, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

BENNETT, Judge:

The issue in this case is the validity of Treas.Reg. § 1.1563-1(a)(3) (1972), which defines the term "brother-sister controlled group" for the purposes of the limited surtax exemption available to multiple corporations. Plaintiff has filed suit for the refund of income taxes for the taxable years ended November 30, 1973, 1974, and 1975. The case...

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